CINBS: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CINBS
Largest movements
- Cash -€89,240
down €89,240 (-76.2%), from €117,056 to €27,816
mainly Contributions, distributions and other (-€89,347) and Other debts (-€81,969)
- Other debts -€81,969
down €81,969 (-74.2%), from €110,398 to €28,429
- Profit (loss) carried forward -€7,479
no longer reported in 2026 (was €7,479)
- Trade debts +€2,285
up €2,285 (+270.1%), from €846 to €3,131
- Tax, wage and social debts -€1,656
down €1,656 (-9.7%), from €17,033 to €15,377
of which Taxes: -€2,220
- Gross operating margin -€14,524
down €14,524 (-12.0%), from €121,306 to €106,782
- Taxes -€3,436
down €3,436 (-12.9%), from €26,600 to €23,164
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,255 | €49,437 | -€88,818 | -64.2% |
| Fixed assets | 21/28 | €2,180 | €1,068 | -€1,112 | -51.0% |
| Tangible fixed assets | 22/27 | €2,180 | €1,068 | -€1,112 | -51.0% |
| Furniture and vehicles | 24 | €2,180 | €1,068 | -€1,112 | -51.0% |
| Current assets | 29/58 | €136,076 | €48,369 | -€87,707 | -64.5% |
| Amounts receivable within one year | 40/41 | €19,020 | €20,366 | +€1,347 | +7.1% |
| Trade receivables | 40 | €19,020 | €20,366 | +€1,347 | +7.1% |
| Cash at bank and in hand | 54/58 | €117,056 | €27,816 | -€89,240 | -76.2% |
| Deferred charges and accrued income | 490/1 | - | €187 | +€187 | |
| Total equity and liabilities | 10/49 | €138,255 | €49,437 | -€88,818 | -64.2% |
| Equity | 10/15 | €9,979 | €2,500 | -€7,479 | -74.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,479 | - | -€7,479 | |
| Amounts payable | 17/49 | €128,277 | €46,937 | -€81,340 | -63.4% |
| Amounts payable within one year | 42/48 | €128,277 | €46,937 | -€81,340 | -63.4% |
| Trade debts | 44 | €846 | €3,131 | +€2,285 | +270.1% |
| Suppliers | 440/4 | €846 | €3,131 | +€2,285 | +270.1% |
| Taxes, remuneration and social security | 45 | €17,033 | €15,377 | -€1,656 | -9.7% |
| Taxes | 450/3 | €14,933 | €12,713 | -€2,220 | -14.9% |
| Remuneration and social security | 454/9 | €2,100 | €2,664 | +€564 | +26.9% |
| Other amounts payable | 47/48 | €110,398 | €28,429 | -€81,969 | -74.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,604 | €1,112 | -€492 | -30.7% |
| Other operating charges | 640/8 | €451 | €615 | +€164 | +36.4% |
| Gross operating margin | 9900 | €121,306 | €106,782 | -€14,524 | -12.0% |
| Operating profit (loss) | 9901 | €119,251 | €105,055 | -€14,196 | -11.9% |
| Financial income | 75/76B | - | €166 | +€166 | |
| Recurring financial income | 75 | - | €166 | +€166 | |
| Financial charges | 65/66B | €143 | €189 | +€47 | +33.0% |
| Recurring financial charges | 65 | €143 | €189 | +€47 | +33.0% |
| Profit (loss) for the period before taxes | 9903 | €119,109 | €105,032 | -€14,077 | -11.8% |
| Income taxes | 67/77 | €26,600 | €23,164 | -€3,436 | -12.9% |
| Profit (loss) for the period | 9904 | €92,509 | €81,868 | -€10,641 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €92,509 | €81,868 | -€10,641 | -11.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.